share premium

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Related to share premiums: Capital surplus, Additional Paid In Capital

share premium

the proceeds from issuing SHARES at a price higher than their PAR VALUE or present market value. Such proceeds are added to a JOINT-STOCK COMPANY'S revenue RESERVES.

share premium

the proceeds from issuing SHARES at a price higher than their NOMINAL VALUE or present market value. Such proceeds are added to a JOINT-STOCK COMPANY's revenue RESERVES. See SHARE ISSUE.
References in periodicals archive ?
The operation is compliant with the local regulations, allowing firms to repurchase stock worth no more than its financial resources that include reserves, retained earnings and share premiums.
Included with each subscription is unlimited access to Best's Market Share Reports, providing comprehensive market share premiums and loss experience results.
However, with qualifying quota share premiums expected to drop significantly in 2004, the proportion of premiums written by those key individuals is expected to decrease.